DEPUTY COLLECTOR, SALES TAX, LAHORE versus MESSRS FLYING BOARD AND PAPER PRODUCTS
The decision was taken against the respondent in connection with the collection of sales tax on section 45A Constitution of Pakistan (1973), Arts 185 (3) and 199 Central Board of Revenue jurisdiction and such order was approved by the Collector. (Appeal) was determined by order. The Central Board of Revenue High Court set aside appeals under the exercise of constitutional jurisdiction, which was passed by the Supreme Court to approve the exemption order exempted by the Board of Revenue. Whether in the circumstances of the case the Central Board of Revenue has been entrusted with any authority / power under section 45A of the Sales Tax Act 1990 to interfere with the Collector's appeal.
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